This research aimed to determine the effect of accounting conservatism, fixed assets intensity, tax loss compensation and corporate governance which is proxied by managerial ownership and quality audits of tax avoidance. The method used is descriptive quantitative. The sample of this study is 33 manufacturing companies that lieted in Indonesian Exchange for the years 2013 to 2015. Analysis of data using multiple linear regression measurements were first performed with Microsoft Excel then processed using SPSS softwere 17. The results showed that the accounting conservatism and managerial ownership significantly have positive effect on tax avoidance, while the variable intensity of fixed assets, tax loss compensation and audit quality have no eaffect on tax avoidance.
Household waste is the remainder of the process of human activities that is not reused and is considered to be of no use. Many people in Dusun Citeureup I manage their waste by burning it in front or behind their house. Burning garbage is not the right thing because the existing waste has not been separated so that it allows air and soil pollution. The method of implementing this program is counseling, training and mentoring with the practice of composting food waste, making Eco Enzyme leftover fruit peels, and making a vertical cultivation system from used bottles. This program is implemented involving housewives as participants.
Tujuan dalam penelitian ini adalah untuk mengetahui pengaruh money ethics, gender, religiusitas dan materialisme terhadap penghindaran pajak. Metode penelitian yang digunakan adalah kuantitatif. Lokasi penelitian ini adalah Kantor Pelayanan Pajak (KPP) Pratama Cibitung. Penelitian ini menggunakan data primer dengan menyebarkan kuesioner secara online melalui Google Form kepada responden. Populasi dalam penelitian ini adalah Pekerja Bebas Wajib Pajak Orang Pribadi (WPOP). Teknik pengambilan sampel dalam penelitian ini adalah dengan menggunakan teknik convenience sampling. Berdasarkan hasil pengujian hipotesis, variabel etika uang berpengaruh positif terhadap penghindaran pajak, variabel religiusitas ekstrinsik berpengaruh negatif terhadap penghindaran pajak, sedangkan variabel gender, religiusitas intrinsik dan materialisme tidak berpengaruh terhadap penghindaran pajak.
The purpose of this research is to analyze the influence of educational background, age, business circulation, length of business, and understanding of entrepreneurs of UMKM in Bekasi to the level of compliance fulfillment of tax obligations. The research method used quantitative research method. The study was conducted to entrepreneurs of UMKM in Bekasi with a total of 291 total population in 2016. The sample of this research is 78 respondents of UMKM entrepreneurs in Bekasi. With sampling technique using Slovin formula. The analytical method used is multiple linear regression.
The results obtained by the authors in this study indicate that educational background and understanding of UMKM entrepreneurs have a positive and significant impact on the level of compliance fulfillment of tax obligations of UMKM entrepreneurs in Bekasi. While the age, business circulation, and length of business do not affect the level of compliance fulfillment of tax obligations of UMKM entrepreneurs in Bekasi
The purpose of this study are as follows: (1) To determine differences in perception between accounting students andpractitioners of shariah about shariah practitioners. (2) To determine differences in the perception of non-syariahpractitioners and practitioners of shariah about shariah practitioners. (3) To determine differences in perceptionbetween accounting students and practitioners of non- shariah practitioners about shariah practitioners . Sampling method used in this study is purposive sample selection. The sample in this study was 60 accountingstudents who have studied syariah accounting the in Islamic University "45" Bekasi, 32 non-syariah practitionerswho worked at Bank BRI Jelambar, 18 shariah practitioners working in Bank Mandiri Syariah Kalimas. This studyused descriptive method and Independent Sample T-Test using SPSS program. The results show that: (1) There werestatistically significant differences between accounting students and practitioners sharia about sharia practitioners.(2) There is no significant difference between the practitioners of non-syariah and shariah practitioners againstpractitioners of sharia. (3) There were statistically significant differences between accounting students who hadstudied accounting Shariah and non-Shariah practitioners against practitioners of sharia
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